Section HD 26 — Income Tax Act 2007: Agency in relation to non-residents generally

HD 26 Agency in relation to non-residents generally What sections HD 27 and HD 28 do (1) Sections HD 27 and HD 28 apply for the purposes of this Act to treat a person as an agent in relation to the income of a non-resident taxpayer when certain conditions are met. The person must meet the tax obligations set out in section HD 3 in relation to the income to which the agency applies. Meaning of non-resident taxpayer (2) In sections HD 27 and HD 28 , a non-resident taxpayer means a person who— (a) is liable for income tax on employment income derived in New Zealand; and (b) has no fixed and permanent place to live in New Zealand. Defined in this Act: agent , employment income , income , income tax , New Zealand , non-resident , non-resident taxpayer , tax , Compare: 2004 No 35 s HK 24(1), (4)